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Tax Reforms for Better Tax Administration:Georgian Experience 被引量:1
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作者 Ia Mikhelidze 《Belt and Road Initiative Tax Journal》 2021年第1期41-46,共6页
This article sets out to share the experience of the major tax reforms in Georgia,which is eventually recognized worldwide by reputable international organizations,including the International Monetary Fund,the World B... This article sets out to share the experience of the major tax reforms in Georgia,which is eventually recognized worldwide by reputable international organizations,including the International Monetary Fund,the World Bank and others.The article highlights,in particular,three factors that we believe were and remain key to Georgia’s success.These factors are:1.Efficient tax policy;2.Simple administration process;and 3.Proactive communication with taxpayers. 展开更多
关键词 single-window concept e-filing e-invoice Automatic VAT refund system TADAT assessment Doing Business
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